Waiver of late fee for FORM GSTR-3B for registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the Common Portal

The Central Government, on the recommendations of the Council, has waived off the late fee payable under Section 47 of the Central Goods and Services Tax Act, 2017 for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before December 27, 2017.

Such registered persons should have filed the declaration in FORM GST TRAN-1 on or before May 10, 2018 and the return in FORM GSTR-3B for each of such months, on or before May 31, 2018.

[Notification No. 22 /2018 – Central Tax]

http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-22-2018-central_tax-English.pdf